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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: penalties: failure to produce records

There are several legislative requirements for an employer or contractor to produce records. The main ones used for employers, contractors and subcontractors are

  • Schedule 36 of FA 2008 for PAYE/NIC and Construction Industry Scheme records
  • Regulation 51/52 of the Income Tax (Construction Industry Scheme) Regulations 2005.

Where an employer or contractor/subcontractor still fails to produce records after all reasonable efforts have been made to persuade them to comply, COG905160 - obstructive employer - no response to opening letter you should

  • refer the case to the Senior Manager for consideration of formal action in accordance with CH253500.

In cases of doubt or difficulty advice should be sought from TALA (Liverpool) - see COG904770.